中国文化背景下的会计文化构建

Construction of Accounting Culture under the Background of China's Culture

以文化和会计文化的定义为基础,探讨了中国传统文化对会计文化的影响,分析了在不断发展和更新中形成的中国现代会计文化特征,提出了构建中国特色的会计文化的对策。

The author discussed the influence of China＇s traditional culture to accounting culture, analyzed features of China＇s modern accounting culture that continuously develops and updates on the base of the definition of culture and accounting culture, and put forward the countermeasure to construct accounting culture with Chinese characteristics.